Change Of The Annual And Consolidated Financial Statements Regulation

Original Language Title: Änderung der Jahres- und Konzernabschluss-Verordnung

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302. Regulation of the Financial Markets Authority (FMA) amending the annual and consolidated financial statements regulation

Pursuant to Section 44 (1) and (5) in conjunction with Section 44 (7) and Section 74 (1) in conjunction with Section 74 (6) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. No 117/2015, in connection with Section 74 (1) in conjunction with Section 74 (6) of the Federal Elections Act (BWG) with the consent of the Federal Minister for Finance, the following is arranged:

The Regulation of the Financial Markets Authority (FMA) on the electronic reports relating to annual and consolidated financial statements (annual and consolidated financial statements-JKAB-V), BGBl. II No 470/2006, as last amended by the BGBl Regulation. II No 342/2014, shall be amended as follows:

1. According to § 6, the following § 6a is inserted:

" § 6a. § § 4 and 6 are not to be applied to higher-level credit institutions which are responsible for reporting under Article 5 of Regulation (EU) 2015/534 on the reporting of supervisory financial information (ECB/2015/13), OJ L 136, 31.5.2006, p. No. OJ L 86 of 31.03.2015 p. 13.

(2) The following paragraph 5 is added to § 8:

" (5) § 6a in the version of the BGBl Regulation. II No. 302/2015 shall enter into force with the day following the presentation. "

Ettl Kumpfmüller